CALIFORNIA POLICE CHIEFS ASSOCIATION INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- CALIFORNIA POLICE CHIEFS ASSOCIATION INC (EIN 23-7072559)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-01-14
- IRS object ID
- 202640149349301439
- Schema version
- 2024v5.5
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-01-14T16:58:21-06:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 541342298 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Kositzka Wicks and Company | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4405 Cox Road Suite 200 | AddressLine1Txt |
| City | Glen Allen | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 23060 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237072559 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | California Police Chiefs Association | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CALI | BusinessNameControlTxt |
| Phone | 9165056554 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 901 H Street Ste 120 PMB 1153 | AddressLine1Txt |
| City | Sacramento | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95814 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Sara Edmonds | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Phone | 9165056554 | PhoneNum |
| Signature | 2026-01-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Kristen P Baietti CPA | PreparerPersonNm |
| PTIN | P03245768 | PTIN |
| Phone | 8048551200 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | Sara Edmonds | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 901 H Street Ste 120 PMB 1153 | AddressLine1Txt |
| City | Sacramento | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95814 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $5,545,266 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.californiapolicechiefs.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1966 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | Serving as the voice of and resource of choice for California's municipal police chiefs, the Organization's objectives are to promote and advance the science and art of police administration and crime prevention; to develop and disseminate professional administrative practices and to promote their use in the police profession; to foster police cooperation and the exchange of information and experience throughout the state; to bring about recruitment and training of qualified personal in the police profession; and to encourage the adherence of all police officers to high professional standards of conduct in strict compliance with the law enforcement officer's code of ethics. | ActivityOrMissionDesc |
| Voting Members Governing Body | 31 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 31 | VotingMembersIndependentCnt |
| Total Employee | 9 | TotalEmployeeCnt |
| Total Volunteers | 200 | TotalVolunteersCnt |
| Total Gross UBI | $68,215 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $49,155 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $81,477 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,261,684 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,292,296 | CYProgramServiceRevenueAmt |
| PY Investment Income | $64,705 | PYInvestmentIncomeAmt |
| CY Investment Income | $394,425 | CYInvestmentIncomeAmt |
| PY Other Revenue | $27,000 | PYOtherRevenueAmt |
| CY Other Revenue | $4,300 | CYOtherRevenueAmt |
| PY Total Revenue | $3,353,389 | PYTotalRevenueAmt |
| CY Total Revenue | $3,772,498 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $811,434 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $911,559 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,911,487 | PYOtherExpensesAmt |
| CY Other Expenses | $2,669,532 | CYOtherExpensesAmt |
| PY Total Expenses | $3,722,921 | PYTotalExpensesAmt |
| CY Total Expenses | $3,581,091 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$369,532 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $191,407 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,483,837 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,898,215 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $750,445 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,238,555 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,733,392 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,659,660 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | Serving as the voice of and resource of choice for California's municipal police chiefs, the Organization's objectives are to promote and advance the science and art of police administration and crime prevention; to develop and disseminate professional administrative practices and to promote their use in the police profession; to foster police cooperation and the exchange of informaiton and experience throughout the state; to bring about the recruitment and training of qualified personal in the police profession; and to encourage the adherence of all police officers to high professional standards of conduct in strict compliance with the law enforcement officer's code of ethics. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $3,581,091 | ExpenseAmt |
| Revenue | $3,228,381 | RevenueAmt |
| Desc | The Association provided professional development opportunities to approximately 830 members. We hosted an in-person Annual Training Symposium with 390 participants and an in-person Women Leaders in Law Enforcement Training Symposium with 1,659 participants. In addition, we conducted 16 educational and professional development training courses, including 4 summits on critical public safety topics.We published one magazine and continued to advocate for legislation designed to enhance community safety across California. To support member engagement, we launched a new online community platform. We also completed a three-year strategic planning process and introduced a new Technology Conference to address emerging issues in law enforcement. | Desc |
| Total Program Service Expenses | $3,581,091 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 33 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 9 | EmployeeCnt |
| Employment Tax Returns Filed | 0 | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 31 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 31 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Organization | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9165056554 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 901 H Street Ste 120 PMB 1153 | AddressLine1Txt |
| City | Sacremento | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95814 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (34 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| Casey Day | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Billy Aldridge | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| John Cregan | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Rick Hillman | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Troy Bergstrom | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Denton Carlson | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Stanley McFadden | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Ed Barberini | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Chris Bourquin | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Giachino Chiaramonte | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Michael Marquez | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Jason Benites | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| John Incontro | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Michael Kent | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Larry Gonzalez | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Ray Sweeney | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Eugene Harris | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Roxana Kennedy | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Jeff Smith | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Rick Scott | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Alex Gammelgard | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| David Swing | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Steven Shaw | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Jon Lewis | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Luis Torres | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Rene Garza | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Tracy Avelar | ||||||
| President | 4.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Jason Salazar | ||||||
| 1st Vice President | 4.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Sean Thuilliez | ||||||
| 2nd Vice President | 4.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Jamie Field | ||||||
| Secretary | 4.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Ryan Johansen | ||||||
| Treasurer | 4.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Sara Edmonds | ||||||
| Executive Director | 40.00 | $113,462 | $0 | $9,011 | Yes (X) | |
| Leslie McGill | ||||||
| Executive Director Emeritus | 40.00 | $172,489 | $0 | $16,395 | Yes (X) | |
| Heidi Ursino | ||||||
| Director of Finance | 40.00 | $75,306 | $0 | $11,399 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $361,257 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $36,805 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| ARC Strategies | |||||
| 1121 L Street Suite 408 | Sacramento | CA | 95814 | Legislative advocacy | $276,000 |
| AEG Management Palm Springs LLC | |||||
| 800 W Olympic Blvd Ste 305 | Los Angeles | CA | 90015 | Event hosting | $273,882 |
| Sicuro Data Analytics LLC | |||||
| 4915 Marlin Way | Oxnard | CA | 93035 | Data analysis | $120,038 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $81,477 | GovernmentGrantsAmt |
| Total Contributions | $81,477 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| Events | 900099 | $1,406,924 | $1,406,924 | |
| Training registrations | 611430 | $857,752 | $857,752 | |
| Membership dues | 900099 | $499,405 | $499,405 | |
| Annual Sponsorship | 900099 | $460,000 | $460,000 | |
| Advertising | 541800 | $38,300 | $38,300 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $29,915 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $29,915 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,292,296 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $42,058 | TotalRevenueColumnAmt |
| Exclusion | $42,058 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,125,135 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,772,768 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $352,367 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $352,367 | TotalRevenueColumnAmt |
| Exclusion | $352,367 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Management agreement | 900099 | $3,000 | $3,000 |
| Miscellaneous income | 900099 | $1,300 | $1,300 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $4,300 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,772,498 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,228,381 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $68,215 | UnrelatedBusinessRevenueAmt |
| Exclusion | $394,425 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $427,133 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $368,034 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,743 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,120 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,529 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $137,446 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,711 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,625 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $276,000 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,594 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,000 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,591 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,289 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,037 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,073 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,602 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $336 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| Events | $1,014,002 |
| Training and developmen | $710,582 |
| Dues, fees, and subscri | $100,905 |
| Committee meetings | $88,174 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $71,565 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,581,091 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $905,647 | BOYAmt |
| EOY | $786,101 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,571 | BOYAmt |
| EOY | $42,635 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,543 | BOYAmt |
| EOY | $59,804 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,216,331 | BOYAmt |
| EOY | $1,549,525 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $301,745 | BOYAmt |
| EOY | $460,150 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,483,837 | BOYAmt |
| EOY | $2,898,215 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,349 | BOYAmt |
| EOY | $193,621 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $741,096 | BOYAmt |
| EOY | $1,003,307 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $41,627 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $750,445 | BOYAmt |
| EOY | $1,238,555 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,733,392 | BOYAmt |
| EOY | $1,659,660 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,733,392 | BOYAmt |
| EOY | $1,659,660 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,483,837 | BOYAmt |
| EOY | $2,898,215 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $191,407 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$265,139 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (1) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | 0 | FSAuditedInd |
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | Yes (1) | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | 0 | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | 0 | AgreeCarryoverPriorYearInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Security deposit | $2,785 |
| Conference facility deposits | $428,487 |
| Operating lease right-of-use asset | $28,878 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $460,150 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Refundable advances | $11,500 |
| Operating lease liability | $30,127 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $41,627 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X, Line 2: | FormAndLineReferenceDesc |
| Explanation | California Police Chiefs Association has been recognized by the IRS as exempt from federal income taxes under Internal Revenue Code (IRC) Section 501(c)(6) and related California code sections. The Association is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. In addition, the Association is subject to income tax on net income that is derived from business activities that are unrelated to their exempt purpose. The Association files an Exempt Organization Business Income Tax Return (Form 990-T) with the IRS to report its unrelated business taxable income from advertising revenue and political advocacy activity. During the year ended June 30, 2025, the Association had unrelated business income, the current income tax expense on unrelated business income for the year ended June 30, 2025 was $17,714. The Association has accounted for uncertainty in income taxes as required by the Accounting for Uncertainty in Income Taxes topic of the FASB ASC. California Police Chiefs Association uses a comprehensive model for recognizing, and measuring, presenting and disclosing in the financial statements tax positions taken or expected to be taken on a tax return. A tax position is recognized as a benefit only if it is "more likely than not" that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the "more likely than not" test, no tax benefit is recorded. The effect of applying this model and the resulting identification of uncertain tax positions, if any, were not considered significant for financial reporting purposes. The material jurisdictions subject to potential examination by taxing authorities include the U.S. and California. Management does not believe that the ultimate outcome of any future examinations of open tax years will have a material impact on the Association's results of operations. Tax years that remain subject to examination by the IRS are 2022 through 2025. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Leslie McGill | PersonNm |
| Title | Executive Director Emeritus | TitleTxt |
| Base Compensation Filing Org | $172,489 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $8,624 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $7,771 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $188,884 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 6 | The society has members. |
| Form 990, Part VI, Section A, line 7a | Members of the Organization elect the governing body. |
| Form 990, Part VI, Section B, line 11b | The Executive Director reviews the IRS form 990 prepared by an outside Certified Public Accountant. The Executive Director directs any questions arising from this review and gets answers from the CPA before signing and dating the return. Copies of the draft report are given to each board member to review before filing the return. |
| Form 990, Part VI, Section B, line 12c | Each year, the board members are required to identify any conflict of interest they may have. |
| Form 990, Part VI, Section B, line 15a | The Organization has a compensation policy and its executive board performs a review and sets the compensation of the ED after data of the compensation of comparable Executive Directors are reviewed. |
| Form 990, Part VI, Section C, line 19 | The Organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. |
| Form 990, Part XII, Line 2c | No changes were made to the oversight or selection process. |
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